(See section 3)

(Note.—In this Schedule, the sections referred to are of the District Municipal Act) (1) A resolution was not passed at a general meeting before imposing the tax as required by section 60. (2) The sanctioned rules were not properly published by the municipality with notice or further detailed rules were not published as required by section 62. (3) The assessment list was not prepared or was prepared before the tax was imposed or did not show the amount of the tax assessed as required by section 63 or was prepared by persons not properly authorised. (4) Public notice of assessment list was not given as required by section 64 or was given by a person not authorised. (5) No public notice was given of the revised assessment list or individual notices were not given under section 65 when properties were for the first time assessed or the assessments were increased or amount of tax not shown in individual notice. (6) The assessment list was authenticated by persons to whom the powers and functions of the managing committee were not delegated under sub-section (4) of section 65. (7) The assessment list was not amended when necessary in accordance with the provisions of section 66. (8) Bills for taxes giving the necessary details were not presented as required by section 82. (9) No appellate authority was appointed under section 86 or the appointment was improper. (10) Steps to recover arrears of taxes vested in the District Municipality were not taken within a period of three years. (11) Rule regarding publication of notices as sanctioned by the Director of Local Authorities was not adopted by the General Board.